House Bill No. 1104 amends existing legislation regarding lodging taxes levied by counties in Oklahoma. The bill allows counties with populations under 200,000 to impose a lodging tax of up to three percent on gross proceeds from lodging services, specifically for the purpose of building and maintaining county-owned facilities that promote tourism. Before implementing this tax, a majority of registered voters must approve it through a special election. The bill also stipulates that if the tax is not approved, the county cannot call another election for six months. Additionally, the proceeds from this tax must be deposited into a designated tourism fund and cannot be used for any other purpose.

The bill further clarifies that any lodging tax levied by a county must be designated for a specific purpose, and the proceeds should be deposited into either a general revenue fund or a lodging tax revolving fund, depending on the county's decision. The legislation also specifies that the tax can be limited or unlimited in duration, with the duration being identified when presented to voters. The effective date for this act is set for November 1, 2025.